Archive

  • IFRS 17: Are insurers ready for the same scrutiny they impose on their investees

    07 August 2023

    New accounting standards, including IFRS 17, are seeking to standardise insurance accounting globally and better reflect insurers financial positions to their investors. But is their message loud, or more importantly, clear? David Walker examines

  • ESMA calls on IASB to clarify sustainable assets' SPPI suitability

    25 January 2022

    The European regulator weighed in on IFRS 9 debates

  • Insurers and accountants at odds over IFRS 9

    18 January 2022

    The crux of the issue: equity treatment and what is accounting for, reporting or managing?

  • Insurers warn of accounting mismatches in implementing IFRS 17 & IFRS 9

    30 March 2021

    But the insurance sector's criticisms lie more with the issue of financial reporting than with the standards themselves, a former standard setter tells Insurance Asset Risk. Vincent Huck reports

  • Efrag advises Commission on equity investments accounting under IFRS 9

    05 February 2020

    Review of the non-recycling treatment of equity instruments recommended

  • IFRS 17 to promote dynamic ALM, Moody’s says

    20 May 2019

    Accounting standards won’t impact ratings but will shape product, pricing and investment strategies

  • IASB proposes IFRS 9 change in light of Ibor reform

    07 May 2019

    Standard setter proposed amendments to provide relief from specific hedge accounting requirements

  • IFRS 17 conference: standard could lead to asset-derisking beyond Europe

    28 February 2019

    IASB board member tells the audience

  • Ifrs 17 - accuracy over clarity

    14 February 2019

    Colin Dutkiewicz, chair of the life board at the UK Institute and Faculty of Actuaries cuts through the complexity of accounting standard Ifrs 17, examining its potential impact on insurers' investment strategies and asset allocation, as well as on their overall operations. Interview by Vincent Huck

  • IFRS 17 & 9 series: a fork in the road

    29 November 2018

    In the final part of this series on the impact of the international financial reporting standards (Ifrs) on insurers' financial reporting, Vincent Huck looks at the potential impact of the standards on risk appetite, and why insurers want to postpone implementing them.